Cigarette & Tobacco Products Internet Program
The Board of Equalization has implemented the Cigarette and Tobacco Product Internet Program to collect the California state excise taxes and use taxes from California consumers purchasing untaxed cigarettes and/or tobacco products from out-of-state Internet retailers, and/or by way of mail or telephone, for self-consumption in California.
Contact the Excise Taxes Division
Information About
Forms and Publications
- Cigarette and Tobacco Products Internet Program Registration, form BOE-400-CIP
- Cigarette and Tobacco Products Excise Tax Return, form BOE-501-CI
- Cigarette and Tobacco Products Use Tax Return, form BOE-501-UI
- Cigarette and Tobacco Products Tax, Publication No. 93